The depreciation which is not added owing to application of the reduced, slowed down depreciation, i.e. a difference between the slowed-down depreciation which is actually added as the sum and the sum which had to be added on the same fixed assets regularly if the mechanism of the slowed-down depreciation was not used is reflected in column 6.
In column 4 the additional amount of depreciation, over usual standard size, charged at application of the accelerated depreciation, and is reflected in column 5 – the additional amount of depreciation, over the standard size and size received during the accelerated depreciation, charged at depreciation indexation.
On a line 100 the fixed assets taken in long-term rent and considered as a part of all fixed assets on a line 010, and on a line 102 leased, except long-term and not considered on a line 01 are reflected
Buildings. Constructions. Transfer devices. Cars and equipment. Vehicles. V Tool. V Production stock and accessories. V Economic stock. IX. Working and productive cattle.
On nature of participation in production distinguish the operating and idle fixed assets, to destination - production and non-productive. Carry to production fixed assets such which are connected with implementation of authorized activity (as a part of production fixed assets allocate their active part). Understand the fixed assets which are registered on balance and are not connected with implementation of authorized activity, intended for social service of members of labor collective as non-productive fixed assets.
On a line 101 the fixed assets leased, except long-term are shown, and considered on a line 010, and on a line 103 – the Lines 104, 105, 106, 110, 112 and 115 which are handed over in long-term rent and not considered on a line 01 fill only the enterprises for production of agricultural production and for service of agriculture relating to branch of agriculture which as a part of funds of a primary activity allocate fixed assets of plant growing, animal husbandry and general purpose, and also tractors, combines, other agricultural machines and tools, trucks. Thus the sum of lines 104, 105 and 106 according to column 3 has to be equal to data of a line 020 on column 8, and the sum of these lines according to column 4 – to data of a line 020 on column 1
In the conditions of transition of the enterprise to the market the accounting role as most important means of receiving full and reliable information about property of the enterprise and its obligations and timely bringing these svedveniye to users considerably increases.
In the section 1 "Existence, Movement and Structure of Fixed Assets" from all fixed assets of the organization (a line 01 funds of a primary activity (a line 02, fixed assets of other branches making goods (a line 04, and fixed assets of other branches rendering market and non-market services (a line 0 are allocated